RMD Table 2026: IRS Uniform Lifetime Table
The 2026 RMD table is the IRS Uniform Lifetime Table. To find your 2026 required minimum distribution, take your account balance on December 31, 2025, and divide it by the distribution period for the age you reach in 2026. The full table for ages 72 to 120 and over is below, with a calculator, the first-RMD rules and a worked example.
Maintained by Archie Chang · Tables checked against eCFR and IRS Publication 590-B October 23, 2026 · Methodology & sources
IRS Uniform Lifetime Table for 2026
Find the age you reach in 2026, then divide your December 31, 2025, balance by the number in the third column. The last column shows the RMD on each $100,000 of balance. The IRS has not issued a separate 2026 table; this is the table in 26 CFR 1.401(a)(9)-9(c), in effect for distribution years from 2022.
| Age in 2026 | Born | Distribution period | RMD per $100,000 |
|---|---|---|---|
| 72 | 1954 (no RMD yet) | 27.4 | $3,649.64 |
| 73 | 1953 | 26.5 | $3,773.58 |
| 74 | 1952 | 25.5 | $3,921.57 |
| 75 | 1951 | 24.6 | $4,065.04 |
| 76 | 1950 | 23.7 | $4,219.41 |
| 77 | 1949 | 22.9 | $4,366.81 |
| 78 | 1948 | 22.0 | $4,545.45 |
| 79 | 1947 | 21.1 | $4,739.34 |
| 80 | 1946 | 20.2 | $4,950.50 |
| 81 | 1945 | 19.4 | $5,154.64 |
| 82 | 1944 | 18.5 | $5,405.41 |
| 83 | 1943 | 17.7 | $5,649.72 |
| 84 | 1942 | 16.8 | $5,952.38 |
| 85 | 1941 | 16.0 | $6,250.00 |
| 86 | 1940 | 15.2 | $6,578.95 |
| 87 | 1939 | 14.4 | $6,944.44 |
| 88 | 1938 | 13.7 | $7,299.27 |
| 89 | 1937 | 12.9 | $7,751.94 |
| 90 | 1936 | 12.2 | $8,196.72 |
| 91 | 1935 | 11.5 | $8,695.65 |
| 92 | 1934 | 10.8 | $9,259.26 |
| 93 | 1933 | 10.1 | $9,900.99 |
| 94 | 1932 | 9.5 | $10,526.32 |
| 95 | 1931 | 8.9 | $11,235.96 |
| 96 | 1930 | 8.4 | $11,904.76 |
| 97 | 1929 | 7.8 | $12,820.51 |
| 98 | 1928 | 7.3 | $13,698.63 |
| 99 | 1927 | 6.8 | $14,705.88 |
| 100 | 1926 | 6.4 | $15,625.00 |
| 101 | 1925 | 6.0 | $16,666.67 |
| 102 | 1924 | 5.6 | $17,857.14 |
| 103 | 1923 | 5.2 | $19,230.77 |
| 104 | 1922 | 4.9 | $20,408.16 |
| 105 | 1921 | 4.6 | $21,739.13 |
| 106 | 1920 | 4.3 | $23,255.81 |
| 107 | 1919 | 4.1 | $24,390.24 |
| 108 | 1918 | 3.9 | $25,641.03 |
| 109 | 1917 | 3.7 | $27,027.03 |
| 110 | 1916 | 3.5 | $28,571.43 |
| 111 | 1915 | 3.4 | $29,411.76 |
| 112 | 1914 | 3.3 | $30,303.03 |
| 113 | 1913 | 3.1 | $32,258.06 |
| 114 | 1912 | 3.0 | $33,333.33 |
| 115 | 1911 | 2.9 | $34,482.76 |
| 116 | 1910 | 2.8 | $35,714.29 |
| 117 | 1909 | 2.7 | $37,037.04 |
| 118 | 1908 | 2.5 | $40,000.00 |
| 119 | 1907 | 2.3 | $43,478.26 |
| 120 and over | 1906 or earlier | 2.0 | $50,000.00 |
Age 72 is still printed in the regulation, but anyone who is 72 in 2026 was born in 1954 and does not have to start until age 73 or 75. Source: 26 CFR 1.401(a)(9)-9(c), matching Table III in IRS Publication 590-B Appendix B, checked October 23, 2026.
2026 RMD calculator
Distribution period (divisor)
24.6
2026 required minimum distribution
$20,325.20
For owners using the Uniform Lifetime Table. Not for inherited accounts, and not if your spouse is your only beneficiary and is more than 10 years younger (a different table applies).
How the 2026 RMD is calculated
RMD = account balance on December 31, 2025 ÷ distribution period for your age in 2026. Your age is the one you reach on your birthday in 2026, whether or not the birthday has passed. The distribution period comes from the table above. The balance is the value reported by your custodian on December 31, 2025, not today's value.
The table applies to owners of traditional IRAs, SEP and SIMPLE IRAs, and to 401(k), 403(b) and governmental 457(b) accounts. Roth IRAs have no lifetime RMDs, and since 2024 designated Roth accounts in 401(k) and 403(b) plans have none either (SECURE 2.0 section 325). Money in a Roth IRA that you inherit does have post-death rules; see the inherited IRA RMD calculator.
You can combine the RMDs from all your traditional IRAs and take the total from any one of them. 403(b) accounts can be combined with each other the same way, but 401(k) accounts must each satisfy their own RMD, and IRA money cannot cover a 401(k) RMD. A qualified charitable distribution from an IRA can count toward the RMD, within its annual limit.
Who takes a first RMD in 2026
Born in 1953: you turn 73 in 2026, so 2026 is your first RMD year. Your first RMD can be taken any time in 2026, or delayed until April 1, 2027. If you delay, your second RMD, for 2027, is due by December 31, 2027. Both distributions are taxable income in 2027, which can push you into a higher bracket and, two years later, a higher Medicare premium bracket; compare your totals with the IRMAA calculator before choosing to wait.
Everyone already taking RMDs (born 1952 or earlier) must take the 2026 RMD by December 31, 2026. People born in 1952 who delayed their first RMD from 2025 had to take it by April 1, 2026, and still owe their 2026 RMD by December 31, 2026.
Born 1954 or later: not yet. Nobody born after 1959 starts before age 75. For the other year, see the RMD table 2027.
| Birth year | RMD start age | First RMD year | Status in 2026 |
|---|---|---|---|
| 1950 or earlier | 72 | 2022 or earlier | Already taking RMDs. Shown for context only. |
| 1951 | 73 | 2024 | Already taking RMDs. |
| 1952 | 73 | 2025 | Already taking RMDs. |
| 1953 | 73 | 2026 | First RMD year. Deadline April 1, 2027. |
| 1954 | 73 | 2027 | Not yet required. |
| 1955 | 73 | 2028 | Not yet required. |
| 1956 | 73 | 2029 | Not yet required. |
| 1957 | 73 | 2030 | Not yet required. |
| 1958 | 73 | 2031 | Not yet required. |
| 1959 | 73 | 2032 | Not yet required. |
| 1960 or later | 75 | 2035 or later | Not yet required. |
Start ages come from SECURE 2.0 section 107: 73 for people who reach 72 after 2022 and before 2033, and 75 for people who reach 74 after 2032. The statute's wording for people born in 1959 is awkward: the final regulations cover births from 1951 to 1958 and reserve 1959, and the proposed regulations issued the same day use age 73 for 1959, which is what we show. Owners born before July 1, 1949 started at 70½; the 72 row is for context only.
Worked examples for 2026
Continuing RMDs. Born in 1951, you reach 75 in 2026. Your IRA was worth $600,000 on December 31, 2025. The table shows 24.6 for age 75, so the 2026 RMD is $600,000 ÷ 24.6 = $24,390.24, due by December 31, 2026.
First RMD. Born in 1953, you reach 73 in 2026. With $400,000 on December 31, 2025, the divisor is 26.5 and the 2026 RMD is $15,094.34, due by April 1, 2027. If you wait, your 2027 RMD uses age 74 (divisor 25.5) and your December 31, 2026, balance, and is due by December 31, 2027.
When this table does not apply
Spouse more than 10 years younger. If your spouse is your sole beneficiary and is more than 10 years younger than you, the Joint and Last Survivor Table (Table II in Publication 590-B) gives a longer period and a smaller RMD. It is a grid by both ages, so it is not reproduced here.
Inherited accounts. Beneficiaries use the Single Life Table or the 10-year rule, not this table. Use the inherited IRA RMD calculator. For owner projections with a growth assumption, use the RMD calculator.
RMD table 2026 questions
What is the RMD table for 2026?
The IRS Uniform Lifetime Table in 26 CFR 1.401(a)(9)-9(c), shown above, is the RMD table for 2026. It runs from age 72 (27.4) to age 120 and over (2.0). The IRS has not published a separate 2026 table: the same table has applied to every distribution year since 2022 and stays in force until the regulation is amended.
How do I calculate my 2026 RMD?
Divide your account balance on December 31, 2025, by the distribution period for the age you reach in 2026. For example, at age 75 the divisor is 24.6, so a $500,000 balance gives an RMD of $20,325.20. If you own several IRAs, calculate each one, add the results, and take the total from any of them. 401(k) and 403(b) plans are calculated plan by plan.
Who has to take an RMD in 2026?
Owners of traditional, SEP and SIMPLE IRAs and of employer plans such as 401(k), 403(b) and governmental 457(b) accounts, once they reach their RMD start age: 73 if born 1951 to 1959, 75 if born 1960 or later. In 2026 that means everyone born in 1953 or earlier, with 1953 as the first-year group. Roth IRAs have no lifetime RMDs, and designated Roth accounts in employer plans have none either since 2024. A 401(k) from your current employer may let you wait until you retire if you own 5% or less of the company; that exception does not apply to IRAs.
Can I delay my first RMD, and what happens to the second one?
Yes. Your first RMD, for the year you reach your start age, can wait until April 1 of the next year. The RMD for the following year is still due by December 31 of that year, so delaying puts two taxable distributions in the same tax year. For people born in 1953, that means the 2026 RMD is due by April 1, 2027, and the 2027 RMD by December 31, 2027.
Is there an RMD table 2026 PDF?
The official copy is Appendix B of IRS Publication 590-B (Table III, Uniform Lifetime), which you can download as a PDF from irs.gov, and the regulation text on eCFR. Our table is the same data as plain text, checked against both on October 23, 2026, so it can be read on any phone and copied.
Is the Uniform Lifetime Table the same as life expectancy?
No. The Uniform Lifetime Table gives a distribution period that assumes a beneficiary 10 years younger, so it is longer than your actual life expectancy and the withdrawals are smaller. Life expectancy tables, such as the Single Life Table, apply to people who inherit an account. If your spouse is your only beneficiary and is more than 10 years younger, you use the Joint and Last Survivor Table instead, which is not on this page.
What is the penalty for missing an RMD?
An excise tax of 25% of the amount you should have taken. It drops to 10% if you take the missed amount and file the corrected return within the correction window set by SECURE 2.0. The IRS can waive the tax for a reasonable error you are fixing; ask your tax adviser how to request it.
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